KEEP IT SAFE Keep this leaflet and storage wallet safe You’ll find it useful when you return to Heathrow to reclaim your tax

Your tax Heathrow is a great place to claim your tax refund: it’s refund home to the world’s greatest in cash when airport shopping1. you fly home*

1 World’s Best Airport for Shopping – Skytrax World Airport Awards – Eight years in a row (as of 2017) *To qualify for a tax refund, you’ll need to have your goods and paperwork with you, and you must fulfil all the criteria of the VAT Retail Export Scheme, details of which can be found at: Best Airport for Tax-free Shopping – https://tinyurl.com/gsf99nj voted by readers of Business Traveller Cash refunds not applicable to all tax refund forms or in all cases (see page 14 for full list of exceptions). magazine – eight years in a row Charges apply. Promoter: Travelex UK Limited. For Travelex’s full terms and conditions, see page 14. (as of 2016). This service is operated by Travelex UK Limited This service is operated by Travelex UK Limited © Heathrow Airport Limited 2017 Correct at time of printing March 2017 TRI v1 0317 Tax refunds for Can I claim non-EU residents a tax refund?

End your European shopping trip with a cash refund1 at Heathrow.

It’s your money – claim it in cash1 The UK tax authorities set the Yes Yes Yes when you fly home rules for tax refunds The European tax system is good for overseas Tax-free shopping is officially known as the VAT visitors. If you live outside the European Union Retail Export Scheme. To qualify, you have to fulfil If you’re a non- But only for (EU) and meet certain criteria, you can reclaim all the criteria set by the UK tax authorities2. In this So long as you the tax on much of your shopping2. leaflet we explain what you need to do to finish EU resident certain goods don’t stay in the your trip with extra cash1 to spend. We’re Travelex, the independent refund To claim a tax refund, The goods you buy must be EU for too long you must live outside for personal use. Services operator trading at Heathrow, and we’re Are sales tax and VAT You must take your goods the European Union such as hotel bills and rail authorised by the UK tax authorities to process out of the EU by the last 1 the same thing? (EU). That means: tickets don’t apply. And the your tax refund, and to pay it back in cash – day of the third month 3 scheme doesn’t apply to all in pounds sterling or your own home currency . Yes, UK and European sales tax is known • You normally live after the one in which goods. See Travelex’s terms A cash refund is yours to keep, even if we as Value Added Tax. Everyone calls it VAT. outside the EU or you bought them. For and conditions on page 14. subsequently discover that we’ve made example, if you bought 4 • You’re leaving the EU an error . goods during January, and won’t be back you must take them out for at least a year. Save time and claim your refund of the EU by 30 April. just before you fly home The simplest way to reclaim your tax is to do it just before you fly home at the end of your trip. Although you can apply for your tax refund from operators not based at Heathrow, you will still need to get your forms stamped by Travelex or (for high-value goods) customs (UK Border Force) on the day you leave the EU. Save time by getting your forms stamped and your refund IN CASH1 through Travelex at Heathrow just before you leave the EU. And don’t 1 Cash refunds not applicable to all tax refund forms or in all cases (see page 14 for full list of exceptions). forget that we can also process a single tax refund Charges apply. For Travelex’s full terms and conditions, for all applicable goods you buy anywhere within see page 14. the EU2. 2 For details of the scheme, see: https://tinyurl.com/gsf99nj 3 Applies to most currencies. Travelex keeps most popular currencies in stock. 4 Fraudulent claims excepted.

2 3 What do I do when I’m shopping?

You must be there in person Keep your tax refund form and Where can I shop? Shopping online or by mail order doesn’t count. your receipt You have to be in the shop at the time of Don’t lose your paperwork. Tuck your tax refund Look for shops with a ‘Tax-free purchase, but you don’t have to be the person forms and store receipts into the wallet on shopping’ sign in the window who pays. Show your passport or national ID the back page of this leaflet. You’ll need them card, and tell the retailer that you want to shop when you reclaim your tax. To claim a tax refund you have to do your tax-free. shopping in stores that are part of the VAT Not all tax refund forms qualify Retail Export Scheme – shops that display Ask about fees for a refund in cash the ‘Tax-free shopping’ sign. Goods you buy Fees apply when you reclaim your VAT. Fees vary elsewhere will not qualify for a tax refund. The version of the VAT407 form that your retailer depending on which retailer you buy from, which gives you depends on which refund operator they refund operator they use and where you make Anywhere in Europe work with. If the store’s refund operator is not also your VAT refund claim. The best time to find out one of our partners1, we will be unable to give You can reclaim VAT on tax-free shopping you do about fees is when you go shopping. Ask instore you a refund in cash. Instead we‘ll refund your in any country that’s a member of the EU. When before you buy. you fly home from Heathrow, you can claim it all credit card or mail your refund forms back to the back in one go. Get the retailer to sign your tax retailer to process your refund. refund form When you’re in the store, ask the retailer if its refund operator offers refunds in cash. Read the The retailer will give you a tax refund form refund operator’s terms and conditions governing (officially known as VAT407), which must be tax-free shopping in that store. validly completed, and which you and they must both sign and date. Your tax refund form is invalid without both signatures. 1 Travelex’s five refund partners are Global Blue, Premier Tax Free, GB Tax Free, Innova Tax Free and UK Tax Free. 4 5 What’s the best way to prepare for my tax refund claim? 1 2 Sort your shopping Gather your paperwork To reclaim tax on your shopping, into two groups you need three sets of supporting documents:

Bulky goods High-value items Store receipts – the Signed and properly Proof that you are taking originals provided by completed tax refund your goods out of the EU Put bulky goods that travel in the aircraft Put high-value items that travel in your the retailer. forms – complete yours – your airline ticket and hold in one pile. hand luggage (jewellery, watches and in full before you leave your passport. electrical items) in another pile. for Heathrow.

Pack the two sets of shopping separately, but make sure you can get to them easily. Forms not completed correctly or incomplete will add time to your journey so please ensure Travelex and Customs / Border Force will ask to see the goods when you submit your tax to complete the forms. refund claim. You won’t get a refund if you can’t prove that you have the goods with you. If you’re not sure which goods qualify as high value, you can ask at the Travelex desk when you reach Heathrow.

6 7 What do I do at the airport?

Give yourself plenty of time Follow the signs to claim Not sure where to go or what Allow extra time for your tax refund at your tax refund to do? Heathrow. Our average tax refund waiting We have reclaim desks in every terminal, If you don’t know which way to go, just ask one time is 30 minutes, but it can take longer at before and after security. Just follow the of Heathrow’s purple-uniformed multilingual peak times or if you’re part of a tour group ‘VAT refunds’ signs. Passenger Ambassadors. or in the queue behind a tour group. The earlier you arrive at Heathrow, the better. Bulky goods – reclaim the tax before you And if you’re not sure which goods qualify Completing all your forms before you get check in: This is for reclaiming the tax on items as high value, ask at the Travelex desk. Ask to Heathrow should speed things up too. that travel in your hold baggage. before you check in. You can’t reclaim tax on shopping that’s entered the Heathrow High-value goods – reclaim the tax after baggage system. you’ve passed through security: This is for reclaiming the tax on the jewellery, watches and electrical items that travel in your hand luggage.

For further information visit www.heathrow.com/vat 9 Plenty of help from a friendly, multilingual team Can’t find the tax-refund desk? Ask a Passenger Ambassador – When you submit your tax refund claim, we’re they’ll show you the way. ready to help. We’ll sort, check and stamp your paperwork for you. So long as you have the goods, your store receipts and your tax refund forms – and the paperwork’s in order – we’ll do the rest1. Take your tax refund in cash1 If your claim meets all the relevant criteria you can take your tax refund in cash1 – in pounds sterling or in your own home currency2. It’s yours to spend as you wish. Even if we subsequently discover an error, we won’t ask for the money back3. Not all refunds can be made in cash Whether you can take your refund in cash depends on several factors: • The refund operator used by your retailer – if they’re not also our partner, we can’t process the refund in cash – and some refund operators There are charges for processing only allow credit-card refunds your tax refund • The value of the refund – processing fees may be larger than some low-value refunds The fees you pay for checking, processing and What happens authorising your tax refund depend on which • Connectivity to our refund partner’s refund operator issued your VAT refund forms. website – sometimes we can’t get a The amount you pay varies, depending on at the Travelex connection and we have to mail the three factors: refund form back to the retailer • The value of your shopping desk? • Retailer problems – sometimes our refund partners put a stop on cash refunds. • The retailer’s fee – as agreed between the retailer and the refund operator Bulky goods • Travelex’s fee – as agreed between Take bulky goods to the Travelex desk to make Travelex and the refund operator. your refund claim before you check in. Take high-value goods to Customs There may also be other fees charged by the High-value goods retailer and the VAT agent for their part in the Jewellery, watches and electrical items that cost transaction. As a result, even though VAT is you more than £250 has to go through Customs. Take high-value goods with you through currently charged at 20% in the UK, you should Pack it in your hand luggage because you’ll have security to the Customs / Border Force desk. 1 Cash refunds not applicable to all tax refund forms or to take it through security to present to the UK in all cases (see page 14 for full list of exceptions). typically expect to receive around 10% to 13% Once they’ve stamped your forms, you should 4 Border Force / Customs desk. Charges apply. For Travelex’s full terms and conditions, of the purchase price of your goods (before the take them to the Travelex desk to make your see page 14. addition of VAT) after all associated fees have refund claim. 2 Applies to most currencies. Travelex keeps most popular been taken. currencies in stock. For Travelex’s full terms and conditions, see page 14. To find out more, see our terms and conditions 3 Fraudulent claims excepted. on page 14. 4 See Travelex terms and conditions on page 14. 10 11 Enjoy more tax-free shopping in the departure lounge

Heathrow is a great place to claim Shop for the world’s most your tax refund: it’s home to the exclusive brands world’s greatest airport shopping1. You’ll find many of your favourite international brands at Heathrow, everything from fashion to And if you’re a non-EU resident who’s flying jewellery … from watches to handbags … from home, it’s an opportunity to do even more shoes to smart phones. Many goods in airside duty-free and discount shopping before you stores at Heathrow are priced below the normal leave. Be aware, however, that duty-free high-street price. Some goods – notably tobacco limits will apply in your home country. and alcohol – are expressly flagged as duty free.

1 World’s Best Airport for Shopping – Skytrax World Airport Awards – Eight years in a row (as of 2017). Best Airport for Tax-free Shopping – voted by readers of Business Traveller magazine – eight years in a row (as of 2016). 12 13 Travelex UK Limited

Operator authorised by the UK tax Are you entitled to a VAT refund? When should you take your goods out of the EU? How much time should you allow for your VAT refund? You may be entitled to a VAT refund if: You must take your goods out of the EU by the last day To be sure you can process a VAT refund with Travelex at authorities to stamp and authorise • You normally live outside the European Union (EU), or of the third month after the one in which you bought them. Heathrow, you need to make time at the airport. The average For example, if you bought goods during January, you must tax refund waiting time is 30 minutes, but it can take much tax refunds at Heathrow • You are leaving the EU and will not return within take them out of the EU by 30 April. longer, especially at peak times or if you’re part of a tour 12 months. group or in the queue behind a tour group. Terms and conditions What should you do at the airport? Do your goods qualify for a VAT refund? • You are responsible for arriving at Heathrow The VAT-refund operator is Travelex UK Limited, trading as You must have everything with you when you arrive early enough to complete your VAT refund VAT refunds apply to goods bought within the EU in shops at the airport: Travelex. Travelex is the promoter of the VAT-refund scheme displaying a ‘tax-free shopping’ sign. Although you can shop • Neither Heathrow nor Travelex will be liable if, for at Heathrow. When you apply for a VAT refund, you are elsewhere, you won’t be able to reclaim VAT on goods you • The goods that you intend to export any reason, there’s insufficient time for you to claim contracting with Travelex (address below), not Heathrow. bought in shops that don’t display a ‘tax-free shopping’ sign. • Your store receipts a VAT refund before your flight All references to ‘we’ and ‘us’ in this document refer to • Completing your forms before you reach Heathrow Travelex UK Limited. The following are examples of purchases that do not qualify • Your VAT-refund forms, signed and completed in full for VAT refunds: can help save time at the VAT refund desk. The UK tax authorities set the rules governing VAT-free • Proof that you are leaving the EU. shopping and subsequent VAT refunds. The scheme – • Services, for example, hotel bills Before you check in, you must present your bulky goods Contacting Travelex officially known as the VAT Retail Export Scheme – is • Goods bought remotely online or by mail order (goods that will travel in the aircraft hold) together with their Registered office: Travelex UK Limited, 4th floor, Kings Place, commonly referred to as ‘tax-free shopping’. For a complete • Unmounted gemstones paperwork at a Travelex desk (Note: do not include high-value 90 York Way, London N1 9AG, whose company number is: description of how the scheme works, visit: www.gov.uk/ goods such as jewellery, watches and electrical items in your 01985596. government/publications/vat-notice-704-vat-retail- • Consumable goods that you have already hold luggage). If Travelex are happy that everything is in order, exports/vat-notice-704-vat-retail-exports begun to consume they will stamp your forms and refund your VAT. To qualify for a VAT refund, your documents must be validly • Goods that need an export licence Take high-value goods such as jewellery, watches and completed and you must satisfy all the requirements set by (apart from antiques) electrical items with you through security to the Customs / the Government. You must have been in the shop when the • Goods for business use costing more than £600 Border Force desk. After they’ve stamped your forms goods were purchased (although you don’t have to be the • Goods being exported as freight. you should take them to the Travelex desk to claim your person who paid for them), and you must be taking them tax refund. out of the European Union. You cannot make a claim on Are there fees for processing your VAT refund someone else’s behalf. Failure to comply with all requirements at Heathrow? means that Travelex may not be able to refund your VAT in whole or in part. Yes, there are fees for processing and refunding your claim. Your fees depend on which of Travelex’s five refund partners You confirm that you have read and understood the UK issued your VAT refund forms, and the fees that they have government rules at: agreed with the retailer and with Travelex. Travelex’s five www.gov.uk/government/publications/vat-notice-7041- refund partners are: Global Blue, Premier Tax Free, GB Tax tax-free-shopping-in-the-uk/vat-notice-7041-tax-free- Free, Innova Tax Free and UK Tax Free. shopping-in-the-uk To find out what your refund fees are likely to be, ask instore Travelex will, in its sole discretion, decide whether your before you buy any goods covered by the tax-free shopping documents are validly completed and that you have complied scheme. At the very least, you should read the terms and Keep your with the rules. If it decides that you meet all the criteria – and conditions when you’re in the store. paperwork safe the relevant refund partner authorises a refund – Travelex Since several parties earn varying levels of fees from your will pay you a VAT refund in cash or other form. If Travelex refund transaction, Travelex cannot say what fees you will pay Use this simple wallet to subsequently finds an error that it missed, it will still honour for your refund. On average they amount to between 4% store your receipts and your refund. In some cases Travelex will have to mail and 7% of the retail value of your shopping. your refund forms back to the retailer for them to tax refund forms. You process your refund. What should you do in the shop? can’t reclaim your tax if Fraudulent claims are excluded from these terms For your goods to qualify for a VAT refund, you must have you don’t have all your and conditions. been present in the shop at the time of purchase, although The Travelex service at Heathrow may end if UK Government you do not have to be the person who paid for the goods. paperwork with you. tax rules change or Travelex ceases to be the refund operator • Tell the retailer that you want to reclaim your VAT at Heathrow airport. Travelex reserves the right to change these terms and conditions at any time. All information • The retailer will provide you with a VAT refund form correct at time of going to press. (form VAT 407), which they must complete in full • You and the retailer must both sign the form when you are in the shop together.

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